Filing Form 1040NR and 8833

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elgoog
Posts: 38
Joined: Thu Sep 19, 2019 9:40 pm

Filing Form 1040NR and 8833

Post by elgoog »

Hi, I am planning on filing 1040NR and wanted to include Form 8833 just as an explanation. I am just reducing or exempting the following items:
1. Income from a U.S. employer (restricting it to U.S. Source income since I worked majority of the year in Canada but my W-2 Line 1 was as-if I worked in the US)
2. Dividend
3. Interest
4. Capital Gains

I am planning to file 8833 just as an explanation but was confused about what to put for items 4 and 5:

Item 4: List the provision(s) of the limitation on benefits article (if any) in the treaty that the taxpayer relies on to prevent application of that article
Item 5: Is the taxpayer disclosing a treaty-based return position for which reporting is specifically required pursuant to Regulations section 301.6114-1(b)? Yes/No. If “Yes,” enter the specific subsection(s) of Regulations section 301.6114-1(b) requiring reporting.

Should I fill those out? Thank you.
nelsona
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Joined: Wed Oct 27, 2004 2:33 pm
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Re: Filing Form 1040NR and 8833

Post by nelsona »

It's N/A to both. I wouldn;t worry about 8833 when filing a 1040NR; there is plenty of space on 1040NR on the OI and NEC pages to explain
I am taking my usual break from this site until May. Always too many tax-form specific questions at this time of year...
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elgoog
Posts: 38
Joined: Thu Sep 19, 2019 9:40 pm

Re: Filing Form 1040NR and 8833

Post by elgoog »

Ah okay, makes sense. I was filing just for clarity. For reference, I was planning on using:

Item 4: List the provision(s) of the limitation on benefits article (if any) in the treaty that the taxpayer relies on to prevent application of that article
Ans: Canada-US Income tax treaty - use Article XXIX A 1 (a) and Article XXIX A 2 (a)

Item 5: Is the taxpayer disclosing a treaty-based return position for which reporting is specifically required pursuant to Regulations section 301.6114-1(b)? Yes/No. If “Yes,” enter the specific subsection(s) of Regulations section 301.6114-1(b) requiring reporting.
Ans: I checked all the sections and looks like reporting is waived for most common items including income, dividends and interest. Not sure about capital gains but I would assume that's a no as well since they are not real property gains. So, I would say 'No' for this.
nelsona
Posts: 16947
Joined: Wed Oct 27, 2004 2:33 pm
Location: Nowhere, man

Re: Filing Form 1040NR and 8833

Post by nelsona »

There is a difference between using an article of the treaty, and using the "limitation on benefits" article. You are not using that article, so it is NA.

You are already entering the treaty article. in another box. Box 4 is not for you.
I am taking my usual break from this site until May. Always too many tax-form specific questions at this time of year...
nelsona non grata. Non pro. Search previous posts. Happy Browsing :D
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